Comprehensive performance measurement and management – innovativeness and performance through reflective practice

Abstract

Purpose

The purpose of the study is to investigate how organizations can exploit performance management through reflective practice to foster innovativeness and performance.

Design/methodology/approach

A conceptual framework has been designed to link the studied concepts and to explicitly indicate current research gaps in the area. Moreover, the authors have conducted interventionist case studies to understand the interconnections between theory and practice.

Findings

This study showed that there are many possibilities with which to exploit performance management through reflective practice to foster innovativeness and performance. The study has three main implications. First, reflective practice can be learned and developed. Second, reflective practice is connected to innovativeness and performance. Third, performance management through performance measurement systems can assist in targeting the reflective practice.

Originality/value

New forms of performance measurement and management are receiving increasingly amount of attention, because the traditional forms of managing organizations do not fulfill the needs of rapidly changing environment. Prior studies maintain that a performance measurement and management supports the periodic execution of the same routines in organizations where changes are small or non-existent. In these forms, the role of reflection as an individual, collective or organizational practice is emphasized.

Citation

Ukko, J., Hildén, S., Saunila, M. and Tikkamäki, K. (2017), "Comprehensive performance measurement and management – innovativeness and performance through reflective practice", Journal of Accounting & Organizational Change, Vol. 13 No. 3, pp. 425-448. https://doi.org/10.1108/JAOC-09-2015-0070